Awards
15% to 30% of collected proceeds — mandatory under federal law
Award structure
What you can receive — and what determines it.
The IRS Whistleblower Program pays mandatory awards under 26 U.S.C. § 7623(b). Once the statutory requirements are satisfied and the IRS collects proceeds, the award is not discretionary — the IRS is required by law to pay it.
15% Minimum award
Applies when the whistleblower’s information contributes substantially but other factors are present.
30% Maximum award
Applies when the information is especially specific, credible, and directly leads to collection.
Factors that affect award percentage
- Increases award: High-quality, specific information; significant IRS reliance on submission; direct leads to undiscovered fraud.
- Decreases award: Whistleblower was involved in the fraud; information was partially public; delayed reporting after learning of the violation.
- Award denied: Whistleblower convicted of criminal offense arising from the underlying conduct. § 7623(b)(3)
Award calculator
Estimate your potential award range based on the amount of tax fraud you've identified.
Estimates only. Actual awards depend on IRS collection and case-specific factors. Awards are mandatory under 26 U.S.C. § 7623(b) once statutory requirements are met.
Award taxability
IRS whistleblower awards are taxable income. The award is reported on IRS Form 1099. Recipients should consult a qualified tax professional regarding the tax treatment of their award proceeds.